Softouch Health Care Private Ltd. Vs. State Tax Officer
Date: September 29, 2020
Subject Matter
Best Judgment Assessment Orders cannot be set aside by filing returns beyond one month of communication of the orders
Summary
The petitioner is aggrieved by the assessment orders that were passed for the period from April 2018 to October 2019 on best judgment basis under Section 62 of the CGST Act. It is the contention of the petitioner that within the statutorily permitted…
The petitioner, a private limited company engaged in providing ayurvedic and spa services, is an assessee under the provisions of the GST Act. In the writ petition, the petitioner is aggrieved by the assessment orders that were passed for the period from April 2018 to October 2019 on best judgment basis under Section 62 of the CGST Act. It is the contention of the petitioner that within the statut…